Sudarsana, I Komang Alit, Hospitality Accounting Management Study Program, Politeknik Pariwisata Bali, Indonesia Sudibyo, A.G, Communication Science, STIKOM Interstudi Jakarta Sudibyo, AG, Department of Communication Science, FISIP, Universitas Indonesia, Depok Sudjanarti, Dwi, Departement of Business Administration, State Polytechnic of Malang, Malang, Indonesia Sugianto, Iwan, Universitas Dr. Soetomo Surabaya Suhermin, Suhermin, Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA), Surabaya, Indonesia Suirlan, Rita, Universitas Tadulako, Indonesia Sukerayasa, I Wayan, Electrical Engineering Study Program, Universitas Udayana, Bali, Indonesia Sukma, Andhi, Management, Faculty of Economics and Business, Universitas Widyatama, Bandung, Indonesia Sukma, Novianny, Economics Education, Faculty of Economics, Jakarta State University Sukmawardani, Ami, Pendidikan Ekonomi, FKIP, Universitas Siliwangi, Tasikmalaya Sulasari, Ayu, Politeknik Negeri Malang, Malang, Indonesia Sulhin, Iqrak, Departement of Criminology, Faculty of Social and Political Science, University of Indonesia, Indonesia Sulistia, Irma, Universitas Asahan Sumariati, I Dewa Ayu Rai, Hospitality Accounting Management, Politeknik Pariwisata Bali